1986 (12) TMI 68

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....n vested in the two sons of the assessee before the passing of Court decree on 8th Feb., 1971 and the taking place of mutation after 8th Feb., 1971? In as much as, in our opinion, the above said question does not call for reference we are unable to accept the question of the concerned Commissioner for the following reasons: 2. The assessment year under reference is 1971-72. The assessee Smt. Kamla Devi owned some agricultural land. She had two sons who filed a declaratory suit against her in respect of 2/3rd share of the same in the Court of Sub-Judge 1st Class, Rajpura on 8th Feb., 1971, which was decided on the very same date, as Smt. Kamla did not contest the same. In the said suit, it was mentioned that the said land was ancestral....

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....en there can be no gift in case they rely on the Court decree which is termed to be collusive by them as a consequence of which mutation is done in respect of the said land. We cannot ignore the copy of plaint on which the Court decree regarding declaratory suit was passed, which reads as under: (1) That the defendant is mother of the plaintiffs in relation and a copy of the Jamabandi for the year 1965-66 is attached. (2) That the land is ancestral property of the plaintiffs and defendants and they are members of the joing Hindu family. (3) That about two years ago, the plaintiffs and the defendants affected family partition and took possession of the land. But no entries were got effected in the Revenue papers. Therefore, the Reve....